Arizona § 42-17256 Application of tax law to municipal taxes; special taxes and assessments

Arizona Statutes

§ 42-17256 — Application of tax law to municipal taxes; special taxes and assessments

Arizona § 42-17256

Title 42Arizona Revised Statutes

Ch. 17LEVY

Art. 6Assessment, Levy and Collection of Local Taxes

This text of Arizona § 42-17256 (Application of tax law to municipal taxes; special taxes and assessments) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-17256 (2026).

Text

A.General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes.

B.The provisions of law relating to county taxes, including the provisions of this chapter relating to reviewing and equalizing assessments, proceedings for collection and enforcement and return and sale of property for delinquent taxes, apply and are effective with respect to city and town taxes and to the persons to whom they are assessed.

C.Special taxes and assessments shall be levied and collected in the manner and form by the officers and under the proceedings prescribed by law and the ordinances of the respective city or town.

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A. General city and town taxes that are levied and assessed under this article are due and become delinquent and attach to and become a lien on the assessed property at the same time as county taxes.

B. The provisions of law relating to county taxes, including the provisions of this chapter relating to reviewing and equalizing assessments, proceedings for collection and enforcement and return and sale of property for delinquent taxes, apply and are effective with respect to city and town taxes and to the persons to whom they are assessed.

C. Special taxes and assessments shall be levied and collected in the manner and form by the officers and under the proceedings prescribed by law and the ordinances of the respective city or town.